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Dy. Cit vs Shanti Bhawan Lodge on 25 October, 2002 cites

Assistant Commissioner Of Income-Tax vs Govind Ram Agarwal on 17 October, 2000

It has been contended that the many of the room boys, shift incharge and sweepers, etc. take food or tea or refreshment depending upon the timings of their duties. It has been contended that the learned Commissioner (Appeals) has casually upheld 50 per cent of the disallowance. Asstt. CIT v. Govind Ram Agarwal (2001) 71 TTJ (Cal)(TM) 1 : (2001) 76 ITD 120 (Cal)(TM) has been cited in support of the contention that in the absence of full cross-examination the statements cannot be relied upon.
Income Tax Appellate Tribunal - Kolkata Cites 21 - Cited by 5 - Full Document

K.C. Gokani vs Income-Tax Officer on 18 June, 1985

It has been contended that even the run between the home and office is of 12-14 kilometers, and in addition thereto, the remaining run is there on account of Commissioner/Police department, tourism department, income-tax proceedings, local purchases of house-keeping material, and building maintenance and, repairs. It has been contended that the amount of conveyance allowance paid to each of the partner is reasonable. It has been contended that the conveyance allowance could have been accounted for on actual basis but, the partners, in their collective wisdom, thought to avoid any occasion of wasteful expenditure by any partner and to avoid any misunderstanding on this count, and so considered it more prudent to fix the sum which each partner can spend on the conduct of the firm's business. K.C. Gokani v. Income Tax Officer (1985) 14 TTD 461 (Jp) has been cited and it has been contended that the Tribunal has held therein that the assessee was in receipt of conveyance allowance which was paid in the interest of business and proportionate to the business and the same was reimbursement of expenditure incurred, and merely because it was called as an allowance, its character does not change from reimbursement to allowance.
Income Tax Appellate Tribunal - Jaipur Cites 5 - Cited by 1 - Full Document
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